1. Issuers shall mark up all numbers in a declared currency disclosed in the statement of financial position, the statement of profit or loss and other comprehensive income, the statement of changes in equity and the statement of cash flows in IFRS consolidated financial statements.
2. Issuers shall mark up all disclosures made in IFRS consolidated financial statements or made by cross-reference therein to other parts of the annual financial reports for financial years beginning on or after 1 January 20252026 that correspond to the elements in the tableTable 1 of this Annex.
Table 1
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 20252026 (IAS 1)
Label | Type | References to IFRSs
Domicile of entity | text | IAS 1 138 a
Legal form of entity | text | IAS 1 138 a
Name of parent entity | text | IAS 1 138 c, IAS 24 13
Explanation of departure from IFRS | text | IAS 1 20 b, IAS 1 20 c
Name of reporting entity or other means of identification | text | Expiry date 2027-01-01 IAS 1 511.51 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | Expiry date 2027-01-01 IAS 1 511.51 a Disclosure
Domicile of entity | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Legal form of entity | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1.138 a Disclosure
Country of incorporation | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1 1381.138 a Disclosure
Address of entity’sentity's registered office | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1 1381.138 a Disclosure
Principal place of business | text | Effective 2027-01-01 IFRS 19.B18 a Disclosure, Expiry date 2027-01-01 IAS 1 1381.138 a Disclosure
Description of nature of entity’sentity's operations and principal activities | text | Expiry date 2027-01-01 IAS 1 1381.138 b Disclosure, Effective 2027-01-01 IFRS 19.B18 b Disclosure
DisclosureName of associatesparent [text block]entity | text block | IAS 27.16 b24.13 Disclosure, IASEffective 27.172027-01-01 bIFRS 19.226 a Disclosure, IFRSExpiry 12.B4date d2027-01-01 IAS 1.138 c Disclosure
Name of ultimate parent of group | text | IAS 2424.13 13,Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure, Expiry date 2027-01-01 IAS 1 1381.138 c Disclosure
Length of life of limited life entity | text | Expiry date 2027-01-01 IAS 1 1381.138 d Disclosure
Statement of IFRS compliance [text block] | text block | Expiry date 2027-01-01 IAS 11.16 16Disclosure
Explanation of departure from IFRS | text | Effective 2027-01-01 IFRS 19.B2 b Disclosure, Expiry date 2027-01-01 IAS 1.20 c Disclosure, Expiry date 2027-01-01 IAS 1.20 b Disclosure, Effective 2027-01-01 IFRS 19.B2 c Disclosure
Explanation of financial effect of departure from IFRS | text | Effective 2027-01-01 IFRS 19.B2 d Disclosure, Expiry date 2027-01-01 IAS 1 201.20 d Disclosure
Disclosure of uncertainties of entity’sentity's ability to continue as going concern [text block] | text block | Expiry date 2027-01-01 IAS 11.25 25Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis | text | Expiry date 2027-01-01 IAS 11.25 25Disclosure
Explanation of why entity not regarded as going concern | text | Expiry date 2027-01-01 IAS 11.25 25Disclosure
Description of reason for using longer or shorter reporting period | text | Expiry date 2027-01-01 IAS 1 361.36 a Disclosure
Description of fact that amounts presented in financial statements are not entirely comparable | text | Expiry date 2027-01-01 IAS 1 361.36 b Disclosure
Disclosure of reclassifications or changes in presentation [text block] | text block | Expiry date 2027-01-01 IAS 11.41 41Disclosure, Effective 2027-01-01 IFRS 19.B6 Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IFRIC 1414.10 10,Disclosure, Effective 2027-01-01 IFRS 19.B15 Disclosure, Expiry date 2027-01-01 IAS 11.125 125Disclosure
Dividends recognised as distributions to owners per share | XPer share duration | Effective 2027-01-01 IFRS 19.B12 Disclosure, Expiry date 2027-01-01 IAS 11.107 107Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | XMonetary duration | IAS 1010.13 13,Disclosure, Expiry date 2027-01-01 IAS 11.137 137a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | X.XXPer share duration | Expiry date 2027-01-01 IAS 1 1371.137 a Disclosure, Effective 2027-01-01 IFRS 19.B17 a Disclosure
Disclosure of accounting judgements and estimates [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of accrued expenses and other liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of allowance for credit losses [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of business combinationsassociates [text block] | text block | IAS 27.16 b Disclosure, IFRS 312.B4 –d DisclosuresDisclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure
Disclosure of auditors’auditors' remuneration [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of authorisation of financial statements [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of basis of consolidation [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of basis of preparation of financial statements [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | text block | IAS 41 –- Disclosure
Disclosure of borrowing costs [text block] | text block | IAS 23 –- Disclosure
Disclosure of borrowings [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of insurancebusiness contractscombinations [text block] | text block | IFRS 173 –- Disclosures Disclosure
Disclosure of cash and bank balances at central banks [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of cash and cash equivalents [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of cash flow statement [text block] | text block | IAS 7 –- Presentation of a statement of cash flows Disclosure
Disclosure of changes in accounting policies [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of changes in accounting policies, accounting estimates and errors [text block] | text block | IAS 8 –- Accounting policies Disclosure
Disclosure of collateral [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of claims and benefits paid [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of commitments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of commitments and contingent liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of contingent liabilities [text block] | text block | IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure
Disclosure of cost of sales [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of dividendscredit risk [text block] | text block | IFRS 7 - Credit risk Disclosure, Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of debt instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred income [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deferred taxes [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deposits from banks [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of deposits from customers [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of depreciation and amortisation expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of derivative financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of discontinued operations [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of expensesdividends [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of earnings per share [text block] | text block | IAS 33 –- Disclosure
Disclosure of effect of changes in foreign exchange rates [text block] | text block | IAS 21 –- Disclosure
Disclosure of employee benefits [text block] | text block | IAS 19 –- Scope Disclosure
Disclosure of entity’sentity's operating segments [text block] | text block | IFRS 8 –- Disclosure
Disclosure of events after reporting period [text block] | text block | IAS 10 –- Disclosure
Disclosure of expenses by nature [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interestexpenses expenseby nature [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of exploration and evaluation assets [text block] | text block | IFRS 6 –- Disclosure
Disclosure of fair value measurement [text block] | text block | IFRS 13 –- Disclosure
Disclosure of fair value of financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of fee and commission income (expense) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance cost [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance income (cost) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of finance income [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial assets held for trading [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments [text block] | text block | IFRS 7 –- Scope Disclosure
Disclosure of financial instruments at fair value through profit or loss [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial instruments held for trading [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial liabilities held for trading [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of financial risk management [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of first-time adoption [text block] | text block | IFRS 1 –- Presentation and disclosureDisclosure
Disclosure of general and administrative expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of general information about financial statements [text block] | text block | Expiry date 2027-01-01 IAS 1.51 Disclosure
Disclosure of going concern [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of government grants [text block] | text block | IAS 20 –- Disclosure
Disclosure of information about hyperinflationary reporting [text block] | text block | IAS 29 –- Disclosures Disclosure
Disclosure of impairment of assets [text block] | text block | IAS 36 –- Disclosure
Disclosure of income tax [text block] | text block | IAS 12 –- Disclosure
Disclosure of information about employees [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of information about key management personnel [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of intangibleinsurance assetscontracts [text block] | text block | IASIFRS 3817 –- Disclosure
Disclosure of insurance premium revenue [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of intangible assets and goodwill [text block] | text block | IAS 1.1038 e- Common practiceDisclosure
Disclosure of interestintangible incomeassets and goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interest income (expense)expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of creditinterest riskincome [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice, IFRS 7 – Credit risk Disclosurepractice
Disclosure of interest income (expense) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of interests in other entities [text block] | text block | IFRS 12.1 Disclosure
Disclosure of information about interim financial reporting [text block] | text block | IAS 34 –- Content of an interim financial report Disclosure
Disclosure of inventories [text block] | text block | IAS 2 –- Disclosure
Disclosure of investment contracts liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of investment property [text block] | text block | IAS 40 –- Disclosure
Disclosure of investments accounted for using equity method [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of investments other than investments accounted for using equity method [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of issued capital [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of joint ventures [text block] | text block | IFRS 12.B4 b Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 12.B419.75 b Disclosure
Disclosure of lease prepayments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of regulatory deferral accountsleases [text block] | text block | IFRS 1416 –- Presentation Disclosure, IFRS 1416 –- Disclosure
Disclosure of liquidity risk [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of loans and advances to banks [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of loans and advances to customers [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of market risk [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of material accounting policy information [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Disclosure, Effective 2027-01-01 IFRS 19.B13 Disclosure
Disclosure of net asset value attributable to unit-holders [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of non-controlling interests [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of non-current assets held for sale and discontinued operations [text block] | text block | IFRS 5 –- Presentation and disclosureDisclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of objectives, policies and processes for managing capital [text block] | text block | Expiry date 2027-01-01 IAS 1.134 Disclosure
Disclosure of other assets [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other current assets [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other current liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other non-current assets [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other non-current liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating income (expense) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other operating income [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of other provisions, contingent liabilities and contingent assets [text block] | text block | IAS 37 –- Disclosure
Disclosure of prepayments and other assets [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of profit (loss) from operating activities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of property, plant and equipment [text block] | text block | IAS 16 –- Disclosure
Disclosure of provisions [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of reclassification of financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of leasesregulatory deferral accounts [text block] | text block | IFRS 1614 –- Disclosure, IFRS 1614 –- Presentation Disclosure
Disclosure of reinsurance [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of related party [text block] | text block | IAS 24 –- Disclosures Disclosure
Disclosure of repurchase and reverse repurchase agreements [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of research and development expense [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of reserves within equity [text block] | text block | Effective 2027-01-01 IFRS 19.B10 b Disclosure, Expiry date 2027-01-01 IAS 1.79 b Disclosure
Disclosure of restricted cash and cash equivalents [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of revenue [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of revenue from contracts with customers [text block] | text block | IFRS 15 – Presentation- Disclosure, IFRS 15 –- Presentation Disclosure
Disclosure of information about separate financial statements [text block] | text block | IFRS 12 - Objective Disclosure, IAS 27 – Disclosure, IFRS 12 – Objective- Disclosure
Disclosure of service concession arrangements [text block] | text block | SIC 29 –- Consensus Disclosure
Disclosure of share capital, reserves and other equity interest [text block] | text block | Effective 2027-01-01 IFRS 19.B10 Disclosure, Expiry date 2027-01-01 IAS 1.79 Disclosure
Disclosure of share-based payment arrangements [text block] | text block | IFRS 2.44 Disclosure
Disclosure of subordinated liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of subsidiaries [text block] | text block | IAS 27.1627.17 b Disclosure, IAS 27.1727.16 b Disclosure, IFRS 12.B4 a Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure
Disclosure of tax receivables and payables [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trade and other payables [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trade and other receivables [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of trading income (expense) [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Disclosure of treasury shares [text block] | text block | Expiry date 2027-01-01 IAS 1.10 e Common practice
Description of accounting policy for biological assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for borrowing costs [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for borrowings [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for business combinations [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for business combinations and goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for cash flows [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for collateral [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for construction in progress [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for contingent liabilities and contingent assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for customer acquisition costs [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for customer loyalty programmes [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for deferred income tax [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for depreciation expense [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derecognition of financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derivative financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for derivative financial instruments and hedging [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for determining components of cash and cash equivalents [text block] | text block | IAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 Disclosure
Description of accounting policy for discontinued operations [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for discounts and rebates [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for dividends [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for earnings per share [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for emission rights [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for employee benefits [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for environment related expense [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for exceptional items [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for expenses [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for exploration and evaluation expenditures [text block] | text block | IFRS 6.24 a Disclosure
Description of accounting policy for fair value measurement [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for fee and commission income and expense [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for finance costs [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for finance income and costs [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial guarantees [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for financial liabilities [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for foreign currency translation [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for franchise fees [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for functional currency [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for government grants [text block] | text block | IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure
Description of accounting policy for hedging [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of financial assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for impairment of non-financial assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for income tax [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for intangible assets and goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for intangible assets other than goodwill [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for interest income and expense [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment in associates [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment in associates and joint ventures [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investment property [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investments in joint ventures [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for investments other than investments accounted for using equity method [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for issued capital [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for leases [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for measuring inventories [text block] | text block | IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a Disclosure
Description of accounting policy for mining assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for mining rights [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for offsetting of financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for oil and gas assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for programming assets [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for property, plant and equipment [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for provisions [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for reclassification of financial instruments [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | text block | IFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a Disclosure
Description of accounting policy for recognition of revenue [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for regulatory deferral accounts [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for reinsurance [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for repairs and maintenance [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for research and development expense [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for restricted cash and cash equivalents [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for segment reporting [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for service concession arrangements [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for share-based payment transactions [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for stripping costs [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for subsidiaries [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for taxes other than income tax [text block] | text block | Expiry date 2027-01- 01 IAS 1.117 Common practice
Description of accounting policy for termination benefits [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trade and other payables [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trade and other receivables [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for trading income and expense [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for transactions with non-controlling interests [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for transactions with related parties [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for treasury shares [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
Description of accounting policy for warrants [text block] | text block | Expiry date 2027-01-01 IAS 1.117 Common practice
3. Issuers that apply International Financial Reporting Standard (IFRS) 18 in their IFRS consolidated financial statements or in disclosures made by cross-reference therein to other parts of the annual financial reports, for financial years beginning on or after 1 January 2026, shall mark up those disclosures where they correspond to the elements listed in Table 2 of this Annex.
Table 2
Mandatory elements of the core taxonomy to be marked up for financial years beginning on or after 1 January 2026 (IFRS 18)
Label | Type | References to IFRSs
Name of reporting entity or other means of identification | text | Effective 2027-01-01 IFRS 18.27 a Disclosure, Effective 2027-01-01 IFRS 19.128 a Disclosure
Explanation of change in name of reporting entity or other means of identification from end of preceding reporting period | text | Effective 2027-01-01 IFRS 19.128 a Disclosure, Effective 2027-01-01 IFRS 18.27 a Disclosure
Domicile of entity | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure
Legal form of entity | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure
Country of incorporation | text | Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure
Address of entity's registered office | text | Effective 2027-01-01 IFRS 18.116 a Disclosure, Effective 2027-01-01 IFRS 19.141 a Disclosure
Principal place of business | text | Effective 2027-01-01 IFRS 19.141 a Disclosure, Effective 2027-01-01 IFRS 18.116 a Disclosure
Description of nature of entity's operations and principal activities | text | Effective 2027-01-01 IFRS 18.116 b Disclosure, Effective 2027-01-01 IFRS 19.141 b Disclosure
Name of parent entity | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure
Name of ultimate parent of group | text | IAS 24.13 Disclosure, Effective 2027-01-01 IFRS 18.116 c Disclosure, Effective 2027-01-01 IFRS 19.226 a Disclosure
Length of life of limited life entity | text | Effective 2027-01-01 IFRS 18.116 d Disclosure
Statement of IFRS compliance [text block] | text block | Effective 2027-01-01 IAS 8.6B Disclosure
Explanation of departure from IFRS | text | Effective 2027-01-01 IFRS 19.173 b Disclosure, Effective 2027-01-01 IFRS 19.173 c Disclosure, Effective 2027-01-01 IAS 8.6F b Disclosure, Effective 2027-01-01 IAS 8.6F c Disclosure
Explanation of financial effect of departure from IFRS | text | Effective 2027-01-01 IFRS 19.173 d Disclosure, Effective 2027-01-01 IAS 8.6F d Disclosure
Disclosure of uncertainties of entity's ability to continue as going concern [text block] | text block | Effective 2027-01-01 IAS 8.6K Disclosure
Explanation of fact and basis for preparation of financial statements when not going concern basis | text | Effective 2027-01-01 IAS 8.6K Disclosure
Explanation of why entity not regarded as going concern | text | Effective 2027-01-01 IAS 8.6K Disclosure
Description of reason for using longer or shorter reporting period | text | Effective 2027-01-01 IFRS 18.28 a Disclosure
Dividends recognised as distributions to owners per share | Per share duration | Effective 2027-01-01 IFRS 19.138 Disclosure, Effective 2027-01-01 IFRS 18.110 Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners | Monetary duration | IAS 10.13 Disclosure, Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure
Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | Per share duration | Effective 2027-01-01 IFRS 18.132 a Disclosure, Effective 2027-01-01 IFRS 19.162 a Disclosure
Explanation of sources of estimation uncertainty with significant risk of causing material adjustment | text | IFRIC 14.10 Disclosure, Effective 2027-01-01 IAS 8.31A Disclosure, Effective 2027-01-01 IFRS 19.182 Disclosure
Disclosure of accounting judgements and estimates [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of accrued expenses and other liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of allowance for credit losses [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of associates [text block] | text block | IAS 27.16 b Disclosure, IFRS 12.B4 d Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 c Disclosure
Disclosure of auditors' remuneration [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of authorisation of financial statements [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of basis of consolidation [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of basis of preparation of financial statements [text block] | text block | IAS 8 - Accounting policies Disclosure
Disclosure of biological assets, agriculture produce at point of harvest and government grants related to biological assets [text block] | text block | IAS 41 - Disclosure
Disclosure of borrowing costs [text block] | text block | IAS 23 - Disclosure
Disclosure of borrowings [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of business combinations [text block] | text block | IFRS 3 - Disclosures Disclosure
Disclosure of cash and bank balances at central banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of cash and cash equivalents [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of cash flow statement [text block] | text block | IAS 7 - Presentation of a statement of cash flows Disclosure
Disclosure of changes in accounting policies [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of collateral [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of claims and benefits paid [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of commitments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of commitments and contingent liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of contingent liabilities [text block] | text block | IAS 37.86 Disclosure, Effective 2027-01-01 IFRS 19.259 Disclosure
Disclosure of cost of sales [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of credit risk [text block] | text block | IFRS 7 - Credit risk Disclosure, Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of debt instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deferred acquisition costs arising from insurance contracts [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deferred income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deferred taxes [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deposits from banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of deposits from customers [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of depreciation and amortisation expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of derivative financial instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of discontinued operations [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of dividends [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of earnings per share [text block] | text block | IAS 33 - Disclosure
Disclosure of effect of changes in foreign exchange rates [text block] | text block | IAS 21 - Disclosure
Disclosure of employee benefits [text block] | text block | IAS 19 - Scope Disclosure
Disclosure of entity's operating segments [text block] | text block | IFRS 8 - Disclosure
Disclosure of events after reporting period [text block] | text block | IAS 10 - Disclosure
Disclosure of expenses [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of exploration and evaluation assets [text block] | text block | IFRS 6 - Disclosure
Disclosure of fair value measurement [text block] | text block | IFRS 13 - Disclosure
Disclosure of fair value of financial instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of fee and commission income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial assets held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial instruments [text block] | text block | IFRS 7 - Scope Disclosure
Disclosure of financial instruments at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial instruments designated at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial instruments held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial liabilities held for trading [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of financial risk management [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of first-time adoption [text block] | text block | IFRS 1 - Presentation and Disclosure
Disclosure of general and administrative expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of general information about financial statements [text block] | text block | Effective 2027-01-01 IFRS 18.27 Disclosure, Effective 2027-01-01 IFRS 19.128 Disclosure
Disclosure of going concern [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of goodwill [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of government grants [text block] | text block | IAS 20 - Disclosure
Disclosure of information about hyperinflationary reporting [text block] | text block | IAS 29 - Disclosures Disclosure
Disclosure of impairment of assets [text block] | text block | IAS 36 - Disclosure
Disclosure of income tax [text block] | text block | IAS 12 - Disclosure
Disclosure of information about employees [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of information about key management personnel [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of insurance contracts [text block] | text block | IFRS 17 - Disclosure
Disclosure of insurance premium revenue [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of intangible assets [text block] | text block | IAS 38 - Disclosure
Disclosure of intangible assets and goodwill [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of interest expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of interest income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of interest income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of interests in other entities [text block] | text block | IFRS 12.1 Disclosure
Disclosure of information about interim financial reporting [text block] | text block | IAS 34 - Content of an interim financial report Disclosure
Disclosure of inventories [text block] | text block | IAS 2 - Disclosure
Disclosure of investment contracts liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of investment property [text block] | text block | IAS 40 - Disclosure
Disclosure of investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of investments other than investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of issued capital [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of joint ventures [text block] | text block | IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, IFRS 12.B4 b Disclosure, Effective 2027-01-01 IFRS 19.75 b Disclosure
Disclosure of lease prepayments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of leases [text block] | text block | IFRS 16 - Presentation Disclosure, IFRS 16 - Disclosure
Disclosure of liquidity risk [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of loans and advances to banks [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of loans and advances to customers [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of market risk [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of material accounting policy information [text block] | text block | Effective 2027-01-01 IAS 8.27A Disclosure, Effective 2027-01-01 IFRS 19.176 Disclosure
Disclosure of net asset value attributable to unit-holders [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of non-controlling interests [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of non-current assets held for sale and discontinued operations [text block] | text block | IFRS 5 - Presentation and Disclosure
Disclosure of non-current assets or disposal groups classified as held for sale [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of objectives, policies and processes for managing capital [text block] | text block | Effective 2027-01-01 IFRS 18.126 Disclosure
Disclosure of operating profit (loss) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other current assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other current liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other non-current assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other non-current liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other operating expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other operating income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other operating income [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of other provisions, contingent liabilities and contingent assets [text block] | text block | IAS 37 - Disclosure
Disclosure of prepayments and other assets [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of property, plant and equipment [text block] | text block | IAS 16 - Disclosure
Disclosure of provisions [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of reclassification of financial instruments [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of regulatory deferral accounts [text block] | text block | IFRS 14 - Presentation Disclosure, IFRS 14 - Disclosure
Disclosure of reinsurance [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of related party [text block] | text block | IAS 24 - Disclosures Disclosure
Disclosure of repurchase and reverse repurchase agreements [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of research and development expense [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of reserves within equity [text block] | text block | Effective 2027-01-01 IFRS 18.130 b Disclosure, Effective 2027-01-01 IFRS 19.160 b Disclosure
Disclosure of restricted cash and cash equivalents [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of revenue [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of revenue from contracts with customers [text block] | text block | IFRS 15 - Presentation Disclosure, IFRS 15 - Disclosure
Disclosure of information about separate financial statements [text block] | text block | IFRS 12 - Objective Disclosure, IAS 27 - Disclosure
Disclosure of service concession arrangements [text block] | text block | SIC 29 - Consensus Disclosure
Disclosure of share capital, reserves and other equity interest [text block] | text block | Effective 2027-01-01 IFRS 18.130 Disclosure, Effective 2027-01-01 IFRS 19.160 Disclosure
Disclosure of share-based payment arrangements [text block] | text block | IFRS 2.44 Disclosure
Disclosure of subordinated liabilities [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of subsidiaries [text block] | text block | IFRS 12.B4 a Disclosure, IAS 27.16 b Disclosure, IAS 27.17 b Disclosure, Effective 2027-01-01 IFRS 19.75 a Disclosure
Disclosure of tax receivables and payables [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of trade and other payables [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of trade and other receivables [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of trading income (expense) [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Disclosure of treasury shares [text block] | text block | Effective 2027-01-01 IFRS 18.10 e Common practice
Description of accounting policy for biological assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for borrowing costs [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for borrowings [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for business combinations [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for business combinations and goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for cash flows [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for collateral [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for construction in progress [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for contingent liabilities and contingent assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for customer acquisition costs [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for customer loyalty programmes [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for deferred acquisition costs arising from insurance contracts [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for deferred income tax [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for depreciation expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for derecognition of financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for derivative financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for derivative financial instruments and hedging [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for determining components of cash and cash equivalents [text block] | text block | IAS 7.46 Disclosure, Effective 2027-01-01 IFRS 19.170 Disclosure
Description of accounting policy for discontinued operations [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for discounts and rebates [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for dividends [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for earnings per share [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for emission rights [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for employee benefits [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for environment related expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for exceptional items [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for expenses [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for exploration and evaluation expenditures [text block] | text block | IFRS 6.24 a Disclosure
Description of accounting policy for fair value measurement [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for fee and commission income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial guarantees [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial instruments at fair value through profit or loss [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for financial liabilities [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for foreign currency translation [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for franchise fees [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for functional currency [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for government grants [text block] | text block | IAS 20.39 a Disclosure, Effective 2027-01-01 IFRS 19.216 a Disclosure
Description of accounting policy for hedging [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for impairment of assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for impairment of financial assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for impairment of non-financial assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for income tax [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for insurance contracts and related assets, liabilities, income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for intangible assets and goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for intangible assets other than goodwill [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for interest income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investment in associates [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investment in associates and joint ventures [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investment property [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investments in joint ventures [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for investments other than investments accounted for using equity method [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for issued capital [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for leases [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for measuring inventories [text block] | text block | IAS 2.36 a Disclosure, Effective 2027-01-01 IFRS 19.164 a Disclosure
Description of accounting policy for mining assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for mining rights [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for offsetting of financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for oil and gas assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for programming assets [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for property, plant and equipment [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for provisions [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for reclassification of financial instruments [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] | text block | IFRS 7.28 a Disclosure, Effective 2027-01-01 IFRS 19.64 a Disclosure
Description of accounting policy for recognition of revenue [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for regulatory deferral accounts [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for reinsurance [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for repairs and maintenance [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for repurchase and reverse repurchase agreements [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for research and development expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for restricted cash and cash equivalents [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for segment reporting [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for service concession arrangements [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for share-based payment transactions [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for stripping costs [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for subsidiaries [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for taxes other than income tax [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for termination benefits [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for trade and other payables [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for trade and other receivables [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for trading income and expense [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for transactions with non-controlling interests [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for transactions with related parties [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for treasury shares [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of accounting policy for warrants [text block] | text block | Effective 2027-01-01 IAS 8.27A Common practice
Description of fact that amounts included in financial statements are not entirely comparable | text | Effective 2027-01-01 IFRS 18.28 b Disclosure
Disclosure of reclassifications or changes in presentation or disclosure [text block] | text block | Effective 2027-01-01 IFRS 18.33 Disclosure, Effective 2027-01-01 IFRS 19.129 Disclosure